2014 (4) TMI 573

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....There is COD application for condoning the delay of 1 day of filing the appeal by the appellant. Learned authorized representative has no objective. We condone the delay and allow the COD application. 2. The applicant filed stay application for waiver of predeposit of differential duty of Rs.41,73,962/- and penalty of equal amount along with interest. It appears from the impugned order that the a....

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....ment and, therefore, extended period of limitation is not invokable in this case. He further submits that it is a fit case of revenue-neutrality and on this ground, stay may be granted. 4. The learned authorized representative submits that the Hon'ble Supreme Court in the case of Punjab Tractors Ltd. Vs CCE Chandigarh - 2005 (181) ELT 380 (SC) held that even if there is revenue-neutrality, demand....